Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries?

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Accounting for Research and Productivity Growth Across Industries

What factors underlie industry differences in research intensity and productivity growth? We develop a multi-sector endogenous growth model allowing for industry specific parameters in the production functions for output and knowledge, and in consumer preferences. We find that long run industry differences in both productivity growth and R&D intensity mainly reflect differences in "technologica...

متن کامل

“ Innovation in Network Industries : Accounting , economic and regulatory implications ”

Network industries lie at the heart of economy and society. They provide key infrastructures and technologies, and have deserved indeed special missions of general interest. Therefore, they used to be organized as publicly owned monopolistic entities, thus subject to administrative law and regulation. Nowadays, these industries are undergoing major economic transformations. From one side, they ...

متن کامل

Chair “ Innovation in Network Industries : Accounting , economic and regulatory implications ”

Network industries lie at the heart of economy and society. They provide key infrastructures and technologies, and have deserved indeed special missions of general interest. Therefore, they used to be organized as publicly owned monopolistic entities, thus subject to administrative law and regulation. Nowadays, these industries are undergoing major economic transformations. From one side, they ...

متن کامل

Activities of TNCs in extractive industries in Asia and the Pacific: Implications for development1*

This article provides an overview of development outcomes from the activities of transnational corporations (TNCs) in extractive industries. Drawing on the author’s experience of working as a geographer around the mines in Papua New Guinea and the global literature on the subject, the economic, social, cultural and environmental impacts of mining and resource extraction in the Asia-Pacific regi...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Australian Accounting Review

سال: 2016

ISSN: 1035-6908

DOI: 10.1111/auar.12106